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2016 (12) TMI 966 - CESTAT KOLKATAImposition of penalty u/s 112 (a) and 112(b) of the Customs Act, 1962 - import of Natural Lime Stone Powder - on testing goods found to be Calcium Carbonate Powder - Held that: - It is observed from the statement dated 24.11.2004 of the appellant that nowhere is stated that he was aware the goods being imported by the importer were not Natural Lime Stone Powder. The correct nature of the imported goods could be known only after chemical test was undertaken by the department. Even the examining officers could not detect the goods imported were other than Natural Lime Stone Powder. In the absence of any evidence, that appellant had the knowledge of imported goods being Calcium Carbonate Powder and not Natural Lime Stone Powder declared in the bill of entry, penalty imposed on the appellant is not justified and is set aside - appeal allowed - decided in favor of appellant.
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